1. Are there any circumstances where the RDEC will attract interest?
On occasion due to the systems currently in place and the processing procedures that we must comply with. HMRC will not seek to recover these amounts, however it is important to note that they are not an entitlement as the RDEC does not fall within the rules for interest on under or over payment of a CT.
2. How quickly will my RDEC be paid?
It's important for large companies claiming the RDEC to contact their Customer Compliance Manager (CCM) regarding the timings for payment of the RDEC as soon as possible.